Late fee exemption for delayed Bills of Entry where importers certify delays due to non-receipt of documents from China. Delay in filing Bills of Entry for import consignments from China due to non-receipt of basic import documents will not attract late fee charges where the importer or customs broker submits a letter stating that the delay was on account of non-receipt of documents from China; implementation is to be treated as a standing order and operational difficulties referred to the Additional Commissioner, Appraising General.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee exemption for delayed Bills of Entry where importers certify delays due to non-receipt of documents from China.
Delay in filing Bills of Entry for import consignments from China due to non-receipt of basic import documents will not attract late fee charges where the importer or customs broker submits a letter stating that the delay was on account of non-receipt of documents from China; implementation is to be treated as a standing order and operational difficulties referred to the Additional Commissioner, Appraising General.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
